IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 48551 - 48575 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200550024 1362.01-03 Late Elections 12/16/2005 200550023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2005 200550022 1362.01-03 Late Elections 12/16/2005 200550021 302.00-00 Distributions in Redemption of Stock 12/16/2005 200550021 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 12/16/2005 200550020 1362.01-03 Late Elections 12/16/2005 200550019 1362.01-03 Late Elections 12/16/2005 200550018 1362.01-03 Late Elections 12/16/2005 200550017 985.00-00 Functional Currency 12/16/2005 200550016 1362.04-00 Inadvertent Terminations 12/16/2005 200550015 642.04-00 Net Operating Loss Deduction 12/16/2005 200550014 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005 200550014 469.03-03 Definition of Activity 12/16/2005 200550013 1362.01-03 Late Elections 12/16/2005 200550012 1362.01-03 Late Elections 12/16/2005 200550011 468A.04-02 Revised Schedules 12/16/2005 200550010 985.00-00 Functional Currency 12/16/2005 200550009 877.01-00 Principal Purpose--the Avoidance of Tax 12/16/2005 200550008 9100.04-00 Section 168; MACRS 12/16/2005 200550008 9100.22-00 Other 12/16/2005 200550007 162.36-08 Stock Options 12/16/2005 200550006 2632.00-00 Special Rules for Allocation of GST Exemption 12/16/2005 200550005 1362.01-03 Late Elections 12/16/2005 200550004 62.00-00 Adjusted Gross Income Defined 12/16/2005 200550003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2005 Pagination First page « First Previous page Previous … Page 1939 Page 1940 Page 1941 Page 1942 Current page 1943 Page 1944 Page 1945 Page 1946 Page 1947 … Next page Next Last page Last »
